Rule: 12A-1.091 Prev Up Next
| Rule Title: Use Tax | |||
| Department: | DEPARTMENT OF REVENUE |
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| Division: | Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax | ||
| Chapter: | SALES AND USE TAX | ||
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
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Effective Date: | 6/14/2022 |
| History Notes: | Rulemaking Authority 212.0596(3), 212.18(2), 213.06(1) FS. Law Implemented 212.05(1), 212.0596, 212.06(1)(a), (b), (4), 212.07(8) FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 11-6-85, Formerly 12A-1.91, Amended 7-7-92, 6-2-93, 11-16-93, 1-4-94, 5-18-94, 6-19-01, 6-14-22. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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The purpose of the proposed amendments to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), is to: (1) clarify the exemption for blind persons applies to partially sighted persons who hold an identification card issued by .... | 30095916 |
10/13/2025 Vol. 51/199 |
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The purpose of the draft amendments to Rule 12A-1.001(3), F.A.C. (Specific Exemptions), is to clarify that persons partially sighted that hold an identification card issued by the Division of Blind Services, as provided .... | 29828390 |
7/31/2025 Vol. 51/148 |
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Use Tax | 25922685 |
Effective: 06/14/2022 |
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The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions .... | 25717918 |
3/31/2022 Vol. 48/63 |
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Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file .... March 29, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
25675238 |
3/18/2022 Vol. 48/54 |
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The purpose of this rulemaking is to update the Department’s rules relating to sales and use tax to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida, and Chapter 2021-31, Laws of Florida. Revisions .... | 24977323 |
9/9/2021 Vol. 47/175 |
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Use Tax | 1279544 |
Effective: 06/19/2001 |
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